-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IMe1ExYZtGwhga6piNL5bowSKu+waDVUD3N6U00Wo6Ia+RJ1j/LoLBTATAtEy+rO tsCmTQMGxwNrNtg1IEqM4A== 0001144204-08-051014.txt : 20081021 0001144204-08-051014.hdr.sgml : 20081021 20080903152919 ACCESSION NUMBER: 0001144204-08-051014 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080903 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HUDSON TECHNOLOGIES INC /NY CENTRAL INDEX KEY: 0000925528 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MACHINERY, EQUIPMENT & SUPPLIES [5080] IRS NUMBER: 133641539 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO BOX 1541 STREET 2: ONE BLUE HILL PLAZA, 14TH FLOOR CITY: PEARL RIVER STATE: NY ZIP: 10965 BUSINESS PHONE: 8457356000 MAIL ADDRESS: STREET 1: PO BOX 1541 STREET 2: ONE BLUE HILL PLAZA, 14TH FLOOR CITY: PEARL RIVER STATE: NY ZIP: 10965 FORMER COMPANY: FORMER CONFORMED NAME: REFRIGERANT RECLAMATION INDUSTRIES INC DATE OF NAME CHANGE: 19940617 CORRESP 1 filename1.htm Unassociated Document
HUDSON TECHNOLOGIES, INC.
P.O. Box 1541
One Blue Hill Plaza
Pearl River, New York 10965


September 3, 2008

VIA EDGAR AND FACSIMILE
 
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 
Re:
Hudson Technologies, Inc.
Registration Statement on Form S-3
SEC File No. 333-151973

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, it is hereby requested that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Hudson Technologies, Inc. (the “Company”) be accelerated and that the Registration Statement become effective at 4:30 P.M. on Friday, September 5, 2008, or as soon thereafter as practicable.

In connection with the foregoing acceleration request, the Company acknowledges that:
 
·  
should the United States Securities and Exchange Commission (“Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

·  
the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the Registration Statement; and

·  
the Company may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
Very truly yours,
     
 
HUDSON TECHNOLOGIES, INC.
     
 
By:
  /s/ Kevin J. Zugibe 
   
Name: Kevin J. Zugibe
   
Title: Chief Executive Officer

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